Clandestine manufacture and removal - sponge iron - clandestine ...
Case Laws Central Excise
June 19, 2019
Clandestine manufacture and removal - sponge iron - clandestine clearance cannot be established merely on the basis of statement of the Director who has alleged coercion and undue influence exhorted on him for extracting confession - burden lies on the Department to prove the charge against the assessee with proper and cogent evidence - demand is not sustainable
View Source